Civic Intelligence

Girl Scouts - Western Oklahoma Inc

EIN 73-0677849 • 501(c)3 • Oklahoma City, OK

Profile

The mission is to build girls of courage, confidence and character who make the world a better place. The organization provides and directs girl scout programs for girls ages 5 to 17 in 39 counties in oklahoma.

6100 N Robinson AveOklahoma City, OK 73118

www.gswestok.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

24th percentile

0.03x

Higher debt load relative to assets than 24% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

36th percentile

0.12x

Higher debt load relative to revenue than 36% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Net Margin

12th percentile

-19%

Higher net margin than 12% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

52nd percentile

$191,553

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 4.1% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Asset Growth

19th percentile

-4.2%

Faster asset growth than 19% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

17th percentile

-13%

Faster revenue growth than 17% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Assets

Down

$20,559,480

Down $388,490 (-1.9%) from 2022

Liabilities

Up

$596,449

Up $7,623 (+1.3%) from 2022

Net Assets

Down

$19,963,031

Down $396,113 (-1.9%) from 2022

Revenue

Down

$5,191,691

Down $1,315,751 (-20%) from 2022

Expenses

Up

$5,749,966

Up $599,386 (+12%) from 2022

Net Income

Down

-$558,275

Down $1,915,137 (-141%) from 2022

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$30M$20M$10M$0Assets 2011: $7,351,624Liabilities 2011: $2,019,323Net Assets 2011: $5,332,3012011Assets 2012: $9,690,181Liabilities 2012: $2,103,321Net Assets 2012: $7,586,8602012Assets 2013: $8,108,142Liabilities 2013: $292,058Net Assets 2013: $7,816,0842013Assets 2014: $8,137,576Liabilities 2014: $300,189Net Assets 2014: $7,837,3872014Assets 2015: $8,189,540Liabilities 2015: $372,204Net Assets 2015: $7,817,3362015Assets 2016: $8,281,512Liabilities 2016: $376,947Net Assets 2016: $7,904,5652016Assets 2017: $11,504,968Liabilities 2017: $367,183Net Assets 2017: $11,137,7852017Assets 2018: $14,204,396Liabilities 2018: $423,099Net Assets 2018: $13,781,2972018Assets 2019: $18,568,678Liabilities 2019: $916,051Net Assets 2019: $17,652,6272019Assets 2020: $20,382,671Liabilities 2020: $1,132,554Net Assets 2020: $19,250,1172020Assets 2021: $20,377,548Liabilities 2021: $993,498Net Assets 2021: $19,384,0502021Assets 2022: $20,947,970Liabilities 2022: $588,826Net Assets 2022: $20,359,1442022Assets 2023: $20,559,480Liabilities 2023: $596,449Net Assets 2023: $19,963,0312023

Highlighted filing

2023

Assets$20,559,480
Liabilities$596,449
Net Assets$19,963,031

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$10M$5.0M$0-$5.0MRevenue 2011: $4,597,375Expenses 2011: $3,663,734Net Income 2011: $933,6412011Revenue 2012: $5,977,554Expenses 2012: $3,938,477Net Income 2012: $2,039,0772012Expenses 2013: $3,955,6212013Revenue 2014: $4,279,632Expenses 2014: $4,333,854Net Income 2014: -$54,2222014Revenue 2015: $4,357,858Expenses 2015: $4,289,893Net Income 2015: $67,9652015Revenue 2016: $4,269,587Expenses 2016: $4,295,808Net Income 2016: -$26,2212016Revenue 2017: $7,328,392Expenses 2017: $4,244,989Net Income 2017: $3,083,4032017Revenue 2018: $7,284,221Expenses 2018: $4,656,872Net Income 2018: $2,627,3492018Revenue 2019: $8,280,955Expenses 2019: $4,428,310Net Income 2019: $3,852,6452019Revenue 2020: $5,941,975Expenses 2020: $4,419,179Net Income 2020: $1,522,7962020Revenue 2021: $4,500,475Expenses 2021: $4,538,385Net Income 2021: -$37,9102021Revenue 2022: $6,507,442Expenses 2022: $5,150,580Net Income 2022: $1,356,8622022Revenue 2023: $5,191,691Expenses 2023: $5,749,966Net Income 2023: -$558,2752023

Highlighted filing

2023

Revenue$5,191,691
Expenses$5,749,966
Net Income-$558,275

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$20.6$0.60$20.0$5.19$5.75$0.56
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$20.9$0.59$20.4$6.51$5.15$1.36
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$20.4$0.99$19.4$4.50$4.54$0.04
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$20.4$1.13$19.3$5.94$4.42$1.52
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.6$0.92$17.7$8.28$4.43$3.85
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.2$0.42$13.8$7.28$4.66$2.63
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.5$0.37$11.1$7.33$4.24$3.08
2016Summary only. Only limited summary data is available for this year.$8.28$0.38$7.90$4.27$4.30$0.03
2015Detailed filing. Detailed filing data is available for this year.$8.19$0.37$7.82$4.36$4.29$0.07
2014Summary only. Only limited summary data is available for this year.$8.14$0.30$7.84$4.28$4.33$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.11$0.29$7.82$3.96
2012Summary only. Only limited summary data is available for this year.$9.69$2.10$7.59$5.98$3.94$2.04
2011Summary only. Only limited summary data is available for this year.$7.35$2.02$5.33$4.60$3.66$0.93
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Oct 1, 2021 to Sep 30, 2022
Signed
Jul 14, 2023
Return Version
2021v4.1
Gross Receipts
$8,317,606
Mission and Program Overview

Mission

To build girls of courage, confidence, and character who make the world a better place. Provide girl scout programs for girls ages 5 - 17 in 39 counties in Oklahoma.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$13,890,890$13,144,124▼ $746,766
Investments Other Securities$2,121,054$3,405,116▲ $1,284,062
Cash and Non-Interest-Bearing Accounts$2,351,899$2,433,826▲ $81,927
Investments in Publicly Traded Securities$671,957$663,221▼ $8,736
Pledges and Grants Receivable$521,725$471,556▼ $50,169
Savings and Temporary Cash Investments$149,633$150,247▲ $614
Inventories for Sale or Use$77,602$104,269▲ $26,667
Accounts Receivable$26,974$65,138▲ $38,164
Prepaid Expenses and Deferred Charges$32,990$64,709▲ $31,719
Total Assets$20,377,548$20,947,970▲ $570,422
Other Assets Total$532,824$445,764▼ $87,060
Liabilities
Accounts Payable and Accrued Expenses$434,535$584,114▲ $149,579
Unsecured Notes Loans Payable$541,500--
Deferred Revenue$17,463$4,712▼ $12,751
Total Liabilities$993,498$588,826▼ $404,672
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$18,091,345$19,381,151▲ $1,289,806
Net Assets With Donor Restrictions$1,292,705$977,993▼ $314,712
Total Net Assets Fund Balance$19,384,050$20,359,144▲ $975,094
Total Liabilities and Net Assets / Fund Balance$20,377,548$20,947,970▲ $570,422

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$11,234,639$1,691,614$12,926,253
Other Land Buildings$1,579,574$1,434,425$3,013,999
Equipment$154,411$520,087$674,498
Land$175,500-$175,500
Other Securities$2,495,092--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2021$900,113$170,679▼ $182,752-$888,040
2020$873,941-▲ $105,696$79,524$900,113
2019$869,242-▲ $4,699-$873,941
2018$750,399$100,000▲ $18,843-$869,242
2017$625,065$100,000▲ $25,334-$750,399
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Shannon EversCEOFT$132,738$17,986$150,724
Shannon Evers--$132,738$17,986$150,724
Melissa PepperCDOFT$96,989$14,985$111,974
Frank TurbevileCFOFT$94,000$7,191$101,191

Board Members and Trustees

NameTitle
Joan MaguireProperty Committee Chair
Linda WhittingtonPast President
Catherine OsterPresident
Gayle Semtner1st Vice President
Debbie McKinney2nd Vice President
Brooke Haneborg3rd Vice President
Ally Glavas OlsonMember At Large
Ayana LawsonMember At Large
Cecilia Robinson WoodsMember At Large
Deanna CardenasMember At Large
Fawn SachlebenMember At Large
Julie HoffMember At Large
Kay GoebelMember At Large
Laura LodesMember At Large
Leah RoperMember At Large
Michael ByrnesMember At Large
Michael HinesMember At Large
Sally StarlingMember At Large
Sheila StinsonMember At Large
Susan Hardy BrooksMember At Large
Susan RegierMember At Large
Tanishia BeachamMember At Large
David MayfieldSecretary
Steve MasonSpecial Projects Committee
Daniel AdamsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,885,615
Program Service Revenue
$129,559
Investment Income
$-55,656
Other Revenue
$3,547,924
All Other Contributions
$1,944,477
Change in Net Assets
$1,356,862

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,490,974
Revenue Not Reported on Financial Statements
$16,468
Revenue Not Reported on Form 990
$-381,768
Total Revenue per Audited Statements
$6,109,206
Total Revenue per Form 990
$6,507,442
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,817,856
Salaries, Compensation, and Employee Benefits$2,281,702
Total Fundraising Expense$374,307
Grants and Similar Amounts Paid$51,022
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,252,241$132,624$134,008$1,518,873
All Other Expenses$580,723$60,140$45,664$686,527
Depreciation Depletion$581,395$0$0$581,395
Fees for Services Other$148,927$151,323$33,393$333,643
Current Officers, Directors, Trustees, and Key Employees$266,898$28,267$28,562$323,727
Office Expenses$151,887$5,474$36,836$194,197
Payroll Taxes$134,079$14,406$14,557$163,042
Occupancy$131,201$13,390$6,737$151,328
Other Employee Benefits$122,907$13,206$13,344$149,457
Insurance$98,557$28,044$7,077$133,678
Fees for Services Accounting$58,764$59,710$13,176$131,650
Pension Plan Contributions$104,113$11,187$11,303$126,603
Information Technology$78,639$8,451$8,538$95,628
Fees for Services Legal$31,751$32,261$7,119$71,131
Advertising$52,149$5,604$5,662$63,415
Grants to Domestic Individuals$51,022--$51,022
Conferences and Meetings$17,356$1,865$1,884$21,105
Travel$14,153$1,521$1,536$17,210
Fees for Service Investment Mgmnt Fees$0$16,468$0$16,468
Other Expenses$13,388$1,438$1,454$16,280
Total Functional Expenses$4,187,472$588,801$374,307$5,150,580

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$5,150,580
Expenses per Audited Statements$5,134,112
Total Expenses per Audited Statements$5,134,112
Expenses Not Reported on Financial Statements$16,468
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$328,030
Fundraising Direct Expenses$13,644
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Jlls$258,325$250,908$13,644$237,264
Cookies & Cocktails$77,122$77,122-$77,122
Total Events$379,129$328,030$13,644$314,386
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Girl Scouts Western Oklahoma Inc
EIN
73-0677849
Phone
4055284475
Address
6100 N Robinson Ave, Oklahoma City, OK 73118

Signing Officer

Name
Janienne Bella
Title
CEO
Phone
4055284475
Signed
2023-07-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Janienne Bella
Formed
1939
Legal Domicile
Ok
Voting Board Members
24
Independent Board Members
24
Employees
79
Volunteers
1,294

Preparer

Firm
Fontana CPAS
Address
13007 W Linebaugh Ave, Tampa, FL 33626
Preparer
Eric Fontana
Phone
7277999533
Supplemental Narrative

Additional Explanations

Pt VI, Line 1A

Delegation of authority: Executive committee has 9 voting members all of which are members of the Board. Executive committee meets in between board meeting dates. This allows necessary business to be transacted in a timely manner.

Pt VI, Line 6

Members or stockholders: Voting members include those that are 14 years of age and older, and registered through the council that are elected by the service units.

Pt VI, Line 7A

Power to elect or appoint one or more members of the governing body: Voting members include those that are 14 years of age and older, and registered through the council that are elected by the service units. Their responsibilities include electing the officers of the council, the members-at-large of the Board, and the delegates and alternate delegate nominees to the National Council of Girl Scouts of the United States of America.

Pt VI, Line 11B

The 990 is reviewed by the CEO, CFO, and board of directors prior to filing.

Pt VI, Line 12C

Annual conflict of interest forms are submitted by all parties. These forms include the opportunity to claim no conflict or a brief summary of potential conflict. When any such conflict of interest is relevant to a matter requiring action by the board, the interested person shall call it to the attention of the board chair or, when it arises during a committee meeting, to the chair of the committee, and such person shall not vote on the matter. Moreover, the person having the conflict shall retire from the room in which the board or committee is meeting and shall not participate in the final deliberations or decision regarding the matter under consideration.

Pt VI, Line 15A

The CEO compensation evaluation is completed on a yearly basis by the CEO evaluation committee using data from: 1) The Oklahoma Center For Nonprofits yearly statewide nonprofit compensation survey and 2) The Girl Scouts of the USA yearly compensation survey. CEO compensation is done in executive session with no minutes.

Pt VI, Line 15B

Process for determining other officer's compensation: The officer compensation evaluation was completed in November 2015 and is reviewed annually. The CFO presented a proposal, at that time, to the board of directors which was approved. The review included four data sources to compare the officers compensation 1) Girl Scout Council benchmark compensation salary survey 2) Guidestar non-profit compensation report 3) PRM Consulting Groups management compensation report and 4) Oklahoma Non-Profit compensation survey. This set the compensation level for the Chief Financial Officer, Chief Development Officer, Chief Program Officer, and the Chief Operations Officer. The remaining officer's compensations are determined by CEO discretion and documented in personnel files.

Pt VI, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Form 990, Part IX, Line 24E

Recognitions 21108. 17358. 1865. 1885.

Form 990, Part IX, Line 24E

Telephone & internet 84154. 69205. 7436. 7513.

Form 990, Part IX, Line 24E

Postage & freight 3354. 2758. 296. 300.

Form 990, Part IX, Line 24E

Entrance fees 22475. 22475. 0. 0.

Form 990, Part IX, Line 24E

Repairs & maintenance 306452. 263750. 28410. 14292.

Form 990, Part IX, Line 24E

Small equipment 13852. 11816. 1355. 681.

Form 990, Part IX, Line 24E

Printing & publishing 29116. 23944. 2573. 2599.

Form 990, Part IX, Line 24E

Staff recognition & development 91957. 75621. 8126. 8210.

Form 990, Part IX, Line 24E

Organizational dues 6322. 5199. 559. 564.

Form 990, Part IX, Line 24E

Licenses, fees & permits 93810. 77145. 8289. 8376.

Form 990, Part IX, Line 24E

Miscellaneous expense 13927. 11452. 1231. 1244.

Financial Statement Notes

Pt V, Line 4

Intended uses of endowment funds: Endowment funds are to be used to assist a girl in becoming a girl scout, operational expenses, scholarships, or building maintenance/repair.The council's endowment consists of approximately four individual funds established for a variety of purposes. The endowment includes both donor restricted endowment funds and funds designated by the governing body to function as endowments. At this time, the council is not appropriating for distribution any earnings on its donor restricted endowment funds.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/MissionDesc0To build girls of courage, confidence, and character who make the world a better place. Provide girl scout programs for girls ages 5 - 17 in 39 counties in Oklahoma.
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